Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations in International Strategic Comprehensive Special Zones
第九十五条（国際戦略総合特別区域における指定特定事業法人の課税の特例に関する経過措置）
With regard to corporation tax for the applicable business years prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the designation prescribed in that paragraph, of a corporation that received that designation before the Effective Date, and corporation tax for the business year that includes the date of revocation prescribed in paragraph (5) of that Article, the provisions then in force continue to govern.
施行日前に旧租税特別措置法第六十一条第一項に規定する指定を受けた法人の当該指定に係る同項に規定する適用事業年度分の法人税及び同条第五項に規定する取り消された日を含む事業年度分の法人税については、なお従前の例による。